(By Delegates Manuel, Ryan, Linch and Collins)
[Introduced January 25, 1995; referred to the
Committee on Political Subdivisions then the
Judiciary .]

A BILL to amend and reenact section sixteen, article five,
chapter seven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended; to amend and reenact
section twenty-three, article thirteen, chapter eight of
said code, all relating to the preparation, publication and
disposition of financial statements; and allowing counties
and municipalities to report receipts and expenditures made
to deputy sheriffs and members of municipal fire companies
and departments and municipal police departments only in the
aggregate in those financial statements.

Be it enacted by the Legislature of West Virginia:
That section sixteen, article five, chapter seven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted; that section twenty-three,
article thirteen, chapter eight of said code be amended and
reenacted, all to read as follows:

CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.

ARTICLE 5. FISCAL AFFAIRS.

§7-5-16. Preparation, publication and disposition of financial

statements.

(a) The county commission of every county, within sixty days
after the first session held after the beginning of each fiscal
year, shall prepare on a form to be prescribed by the state tax
commissioner, and cause to be published a statement revealing:
(a)(1) The receipts and expenditures of the county during the
previous fiscal year arranged under descriptive headings; (b)(2)
the name of each firm, corporation, and person who received more
than fifty dollars from any fund during the previous fiscal year,
together with the amount received and the purpose for which paid,
and; (c)(3) all debts of the county, the purpose for which each
debt was contracted, its due date, and to what date the interest
thereon has been paid. SuchThe statement shall be published as
a Class I-0 legal advertisement in compliance with the provisions
of article three, chapter fifty-nine of this code, and the
publication area for such publication shall be the county:
Provided, That all salaries, receipts and expenditures to deputy
sheriffs shall be reported in the aggregate.(b) The county commission shall transmit to any resident of
the county requesting the same a copy of the published statement
for the fiscal year designated, supplemented by a list of the
names of each firm, corporation and person who received less than fifty dollars from any fund during such fiscal year showing the
amount paid to each and the purpose for which paid.(c) If a county commission willfully fail or refuse to
perform the duties hereinbefore named, every member of suchthe
commission, concurring in such failure or refusal, shall be
guilty of a misdemeanor, and, upon conviction thereof, shall be
fined not less than fifty nor more than one hundred dollars; and
the prosecuting attorney of any such county shall, when suchthe
failure or refusal shall come to his knowledge, immediately
present the evidence thereof to the grand jury if in session, and
if not in session, he shall institute proper criminal proceedings
before a justicemagistrate against any such offender, and cause
suchthe failure or refusal to be investigated by the next
succeeding grand jury.

CHAPTER 8. MUNICIPAL CORPORATIONS.

ARTICLE 13. TAXATION AND FINANCE.

PART VII. MUNICIPAL FINANCIAL STATEMENTS.

§8-13-23. Preparation, publication and disposition of financial

statements.

(a) Every city, within ninety days after the beginning of
each fiscal year, shall prepare on a form to be prescribed by the
state tax commissioner and cause to be published a sworn
statement revealing: (a)(1) The receipts and expenditures of
the city during the previous fiscal year arranged under
descriptive headings; (b)(2) the name of each person who received more than fifty dollars from any fund during the
previous fiscal year, together with the amount received and the
purpose for which paid, and; (c)(3) all debts of the city, the
purpose for which each debt was contracted, its due date, and to
what date the interest thereon has been paid. Such statement
shall be published as a Class I legal advertisement in compliance
with the provisions of article three, chapter fifty-nine of this
code, and the publication area for such publication shall be the
city: Provided, That all salaries, receipts and expenditures to
employees of municipal fire companies and departments and
municipal police departments shall be reported only in the
aggregate.(b) Every city shall transmit to any resident of such city
requesting the same a copy of any published statement for the
fiscal year designated, supplemented by a document listing the
names of each person who received less than fifty dollars from
any fund during suchthe fiscal year and showing the amount paid
to each and the purpose for which paid.(c) Every town or village, within one hundred twenty days
after the beginning of each fiscal year, shall prepare on a form
to be prescribed by the state tax commissioner a sworn statement
revealing: (a)(1) The receipts and expenditures of the town or
village during the previous fiscal year arranged under
descriptive headings; (b)(2) the name of each person who
received money from any fund during the previous fiscal year, together with the amount received and the purpose for which paid,
and; (c)(3) all debts of the town or village, the purpose for
which each debt was contracted, its due date, and to what date
the interest thereon has been paid:
Provided, That all salaries,
receipts and expenditures to employees of municipal fire
companies and departments and municipal police departments shall
be reported only in the aggregate.(d) Every town or village shall transmit to any resident of
suchthe town or village requesting the same a copy of any such
statement for the fiscal year designated. Any such town or
village may, if the governing body thereof so elects, also
publish suchthe statement as a Class I legal advertisement in
compliance with the provisions of said article three, chapter
fifty-nine, and in such event, the publication area for such
publication shall be the town or village.(e) The statement required by the first paragraphsubsection
(a) of this section and the statement required by the third
paragraphsubsection (c) of this section shall be sworn to by the
recorder of the municipality and the mayor thereof and two
members of the governing body of suchthe municipality. As soon
as practicable following the close of the fiscal year, a copy of
any statement herein required shall be filed by the municipality
with the state tax commissioner, and the clerk of the county
commission of the county, and the clerk of the circuit court of
the circuit, in which the municipality or the major portion of the territory thereof is located. If the governing body fail or
refuse to perform any of the duties set forth in this section,
every member of such governing body and the recorder thereof
concurring in such failure or refusal shall be guilty of a
misdemeanor, and, upon conviction thereof, shall be fined not
less than ten nor more than one hundred dollars. If any of the
provisions of this section are violated, it shall be the duty of
the prosecuting attorney of the county in which the municipality
or the major portion of the territory thereof is located to
immediately present the evidence thereof to the grand jury if in
session, and if not in session, he shall cause such violations to
be investigated by the next succeeding grand jury.

NOTE: The purpose of this bill is to allow counties and
municipalities to report receipts and expenditures made to deputy
sheriffs and members of municipal fire companies and departments
and municipal police departments only in the aggregate when
preparing and publishing required publications.

Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.